{"id":"https://openalex.org/W1993736754","doi":"https://doi.org/10.1111/1467-8608.00160","title":"Independence in Corporate Governance: the Audit Committee Role","display_name":"Independence in Corporate Governance: the Audit Committee Role","publication_year":1999,"publication_date":"1999-10-01","ids":{"openalex":"https://openalex.org/W1993736754","doi":"https://doi.org/10.1111/1467-8608.00160","mag":"1993736754"},"language":"en","primary_location":{"id":"doi:10.1111/1467-8608.00160","doi":"https://doi.org/10.1111/1467-8608.00160","is_oa":true,"landing_page_url":"https://doi.org/10.1111/1467-8608.00160","pdf_url":"https://onlinelibrary.wiley.com/doi/pdfdirect/10.1111/1467-8608.00160","source":{"id":"https://openalex.org/S79007945","display_name":"Business Ethics A European Review","issn_l":"0962-8770","issn":["0962-8770","1467-8608"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-class-a","anvur-scientific","cwts-core","fnege-3","poland-100","vabb-shw"],"host_organization":"https://openalex.org/P4310320595","host_organization_name":"Wiley","host_organization_lineage":["https://openalex.org/P4310320595"],"host_organization_lineage_names":["Wiley"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Business Ethics: A European Review","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"bronze","oa_url":"https://onlinelibrary.wiley.com/doi/pdfdirect/10.1111/1467-8608.00160","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5062056516","display_name":"Laura F. Spira","orcid":"https://orcid.org/0000-0002-7342-5566","observed_orcids":["https://orcid.org/0000-0002-7342-5566"]},"institutions":[{"id":"https://openalex.org/I124261462","display_name":"Oxford Brookes University","ror":"https://ror.org/04v2twj65","country_code":"GB","type":"education","lineage":["https://openalex.org/I124261462"]}],"countries":["GB"],"is_corresponding":true,"raw_author_name":"Laura Spira","raw_affiliation_strings":["Principal Lecturer and Senior Research Fellow in the Business School at Oxford Brookes University"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Principal Lecturer and Senior Research Fellow in the Business School at Oxford Brookes University","institution_ids":["https://openalex.org/I124261462"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5062056516"],"corresponding_institution_ids":["https://openalex.org/I124261462"],"apc_list":{"value":3800,"currency":"USD","value_usd":3800},"apc_paid":null,"fwci":1.5066,"has_fulltext":true,"cited_by_count":62,"citation_normalized_percentile":{"value":0.89501538,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":89,"max":98},"biblio":{"volume":"8","issue":"4","first_page":"262","last_page":"273"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.4828999936580658,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.4828999936580658,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.44040000438690186,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10019","display_name":"Corporate Finance and Governance","score":0.039900001138448715,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/audit-committee","display_name":"audit committee","score":0.7710000276565552},{"id":"https://openalex.org/keywords/corporate-governance","display_name":"corporate governance","score":0.7239999771118164},{"id":"https://openalex.org/keywords/independence","display_name":"independence","score":0.503000020980835},{"id":"https://openalex.org/keywords/moral-behavior","display_name":"moral behavior","score":0.6489999890327454},{"id":"https://openalex.org/keywords/executive-directors","display_name":"executive directors","score":0.7009999752044678},{"id":"https://openalex.org/keywords/external-auditors","display_name":"external auditors","score":0.9929999709129333},{"id":"https://openalex.org/keywords/ceremonial-performance","display_name":"ceremonial performance","score":0.8209999799728394},{"id":"https://openalex.org/keywords/public-limited-companies","display_name":"public limited companies","score":0.8309999704360962}],"concepts":[{"id":"https://openalex.org/C137725906","wikidata":"https://www.wikidata.org/wiki/Q758913","display_name":"Audit committee","level":3,"score":0.8084580898284912},{"id":"https://openalex.org/C35651441","wikidata":"https://www.wikidata.org/wiki/Q625303","display_name":"Independence (probability theory)","level":2,"score":0.7814896106719971},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.7618260383605957},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.7067909836769104},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.7049577236175537},{"id":"https://openalex.org/C150130657","wikidata":"https://www.wikidata.org/wiki/Q4819986","display_name":"Auditor independence","level":5,"score":0.6273617148399353},{"id":"https://openalex.org/C13896816","wikidata":"https://www.wikidata.org/wiki/Q3029422","display_name":"Chief audit executive","level":5,"score":0.6140862107276917},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.443228542804718},{"id":"https://openalex.org/C39549134","wikidata":"https://www.wikidata.org/wiki/Q133080","display_name":"Public relations","level":1,"score":0.43206876516342163},{"id":"https://openalex.org/C191602146","wikidata":"https://www.wikidata.org/wiki/Q6269489","display_name":"Joint audit","level":4,"score":0.3804745674133301},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.36596131324768066},{"id":"https://openalex.org/C170856484","wikidata":"https://www.wikidata.org/wiki/Q6452684","display_name":"Internal audit","level":3,"score":0.2984849810600281},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.09013527631759644},{"id":"https://openalex.org/C105795698","wikidata":"https://www.wikidata.org/wiki/Q12483","display_name":"Statistics","level":1,"score":0.0},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.1111/1467-8608.00160","doi":"https://doi.org/10.1111/1467-8608.00160","is_oa":true,"landing_page_url":"https://doi.org/10.1111/1467-8608.00160","pdf_url":"https://onlinelibrary.wiley.com/doi/pdfdirect/10.1111/1467-8608.00160","source":{"id":"https://openalex.org/S79007945","display_name":"Business Ethics A European Review","issn_l":"0962-8770","issn":["0962-8770","1467-8608"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-class-a","anvur-scientific","cwts-core","fnege-3","poland-100","vabb-shw"],"host_organization":"https://openalex.org/P4310320595","host_organization_name":"Wiley","host_organization_lineage":["https://openalex.org/P4310320595"],"host_organization_lineage_names":["Wiley"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Business Ethics: A European Review","raw_type":"journal-article"},{"id":"pmh:oai:repository.library.georgetown.edu:10822/927694","doi":null,"is_oa":false,"landing_page_url":"http://hdl.handle.net/10822/927694","pdf_url":null,"source":{"id":"https://openalex.org/S4306402467","display_name":"DigitalGeorgetown (Georgetown University Library)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4210145449","host_organization_name":"Center for Security and Emerging Technology","host_organization_lineage":["https://openalex.org/I4210145449"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"eweb:207942","raw_type":null}],"best_oa_location":{"id":"doi:10.1111/1467-8608.00160","doi":"https://doi.org/10.1111/1467-8608.00160","is_oa":true,"landing_page_url":"https://doi.org/10.1111/1467-8608.00160","pdf_url":"https://onlinelibrary.wiley.com/doi/pdfdirect/10.1111/1467-8608.00160","source":{"id":"https://openalex.org/S79007945","display_name":"Business Ethics A European Review","issn_l":"0962-8770","issn":["0962-8770","1467-8608"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-class-a","anvur-scientific","cwts-core","fnege-3","poland-100","vabb-shw"],"host_organization":"https://openalex.org/P4310320595","host_organization_name":"Wiley","host_organization_lineage":["https://openalex.org/P4310320595"],"host_organization_lineage_names":["Wiley"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Business Ethics: A European Review","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W1993736754.pdf","grobid_xml":"https://content.openalex.org/works/W1993736754.grobid-xml"},"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W2139014126","https://openalex.org/W619816589","https://openalex.org/W2035728806","https://openalex.org/W2121113826","https://openalex.org/W2188502074","https://openalex.org/W4385961480","https://openalex.org/W2794616281","https://openalex.org/W2020385112","https://openalex.org/W2247647911","https://openalex.org/W7147372645"],"abstract_inverted_index":{"The":[0,35,70],"Code":[1],"of":[2,14,32,53,59,79,100,105,107,116,142,152],"Best":[3],"Practice":[4],"produced":[5],"by":[6,64,110,144],"the":[7,11,51,57,77,95,98,114,140,145,153],"Cadbury":[8],"Committee":[9,18],"on":[10,76],"Financial":[12],"Aspects":[13],"Corporate":[15],"Governance":[16],"(Cadbury":[17],"1992)":[19],"may":[20,130],"be":[21],"viewed":[22],"as":[23],"an":[24,103,132,137],"ethical":[25,54,90],"code":[26],"in":[27,113,119,135,159],"that":[28,84,127],"it":[29],"prescribes":[30],"standards":[31],"board":[33],"behaviour.":[34,91],"Code\u2019s":[36],"specific":[37],"recommendations":[38,74],"with":[39],"regard":[40],"to":[41,45],"audit":[42,80,117,128],"committees":[43,118,129],"appear":[44],"offer":[46],"a":[47,87,150],"practical":[48],"mechanism":[49],"for":[50,72,89,139],"promotion":[52],"behaviour":[55],"through":[56,102],"inhibition":[58],"potentially":[60],"unethical":[61],"influences":[62],"exerted":[63],"executive":[65],"directors":[66],"over":[67],"external":[68],"auditors.":[69],"rationale":[71],"these":[73],"centres":[75],"independence":[78,85,101,108,143],"committee":[81],"members,":[82],"implying":[83],"is":[86],"prerequisite":[88],"This":[92,147],"paper":[93],"questions":[94],"assumptions":[96],"regarding":[97],"role":[99,134],"exploration":[104],"conceptions":[106],"held":[109],"individuals":[111],"involved":[112],"activities":[115],"major":[120],"UK":[121],"public":[122],"limited":[123],"companies.":[124],"It":[125],"suggests":[126],"have":[131],"unarticulated":[133],"providing":[136],"arena":[138],"display":[141,148],"participants.":[146],"forms":[149],"part":[151],"ceremonial":[154],"performance":[155],"which":[156],"builds":[157],"confidence":[158],"corporate":[160],"governance":[161],"mechanisms.":[162]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2024,"cited_by_count":3},{"year":2023,"cited_by_count":1},{"year":2022,"cited_by_count":3},{"year":2021,"cited_by_count":2},{"year":2020,"cited_by_count":2},{"year":2019,"cited_by_count":4},{"year":2018,"cited_by_count":4},{"year":2017,"cited_by_count":5},{"year":2016,"cited_by_count":4},{"year":2015,"cited_by_count":5},{"year":2014,"cited_by_count":1},{"year":2013,"cited_by_count":4},{"year":2012,"cited_by_count":3}],"updated_date":"2026-10-30T12:39:25.321706","created_date":"2016-06-24T00:00:00"}